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Mark-to-market accounting
OpenAlex ID:
C190832808
The effect of international institutional factors on properties of accounting earnings
2000
·
Ray Ball
, S.P Kothari
, et al.
·
Journal of Accounting and Economics
·
3,198
International Accounting Standards and Accounting Quality
2008
·
MARY E. BARTH
, WAYNE R. LANDSMAN
, et al.
·
Journal of Accounting Research
·
3,050
Capital markets research in accounting
2001
·
S.P Kothari
·
Journal of Accounting and Economics
·
2,575
International Financial Reporting Standards (IFRS): pros and cons for investors
2006
·
Ray Ball
·
Accounting and Business Research
·
1,273
Debt-covenant violations and managers' accounting responses
1994
·
Amy Patricia Sweeney
·
Journal of Accounting and Economics
·
1,250
Financial Accounting Theory
2003
·
Craig Deegan
·
1,168
Financial Accounting Theory
1999
·
William Scott
·
1,023
IFRS Adoption and Accounting Quality: A Review
2007
·
Naomi S. Soderstrom
, Kevin Jialin Sun
·
European Accounting Review
·
915
Financial Accounting Information and Corporate Governance
2002
·
Robert M. Bushman
, Abbie J. Smith
·
SSRN Electronic Journal
·
849
Financial Accounting in the Banking Industry: A Review of the Empirical Literature
2013
·
Anne Beatty
, Scott Liao
·
Journal of Accounting and Economics
·
740
The Demand for and Supply of Accounting Theories: The Market for Excuses.
1979
·
Ross L. Watts
, Jerold L. Zimmerman
·
The Accounting Review
·
695
Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
1994
·
Mary E. Barth
·
The Accounting Review
·
654
Accounting standards and value relevance of financial statements: An international analysis
2000
·
Mingyi Hung
·
Journal of Accounting and Economics
·
623
International Accounting and Multinational Enterprises
1981
·
De Lee H. Radebaugh
, Sidney J. Gray
, et al.
·
LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas)
·
548
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
2006
·
ANNE BEATTY
, JOSEPH WEBER
·
Journal of Accounting Research
·
546
PDF
Did Fair-Value Accounting Contribute to the Financial Crisis?
2010
·
Christian Laux
, Christian Leuz
·
The Journal of Economic Perspectives
·
529
PDF
Mark-to-market accounting and liquidity pricing
2007
·
Franklin Allen
, Elena Carletti
·
Journal of Accounting and Economics
·
487
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
2009
·
RAY BALL
·
Journal of Accounting Research
·
484
PDF
Financial reporting quality: is fair value a plus or a minus?
2007
·
Stephen H. Penman
·
Accounting and Business Research
·
419
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
2008
·
Karthik Ramanna
·
Journal of Accounting and Economics
·
417
Accounting in and for the Subprime Crisis
2008
·
Stephen G. Ryan
·
The Accounting Review
·
401
Market Transparency and the Accounting Regime
2007
·
ALEXANDER BLECK
, XUEWEN LIU
·
Journal of Accounting Research
·
379
The introduction of International Accounting Standards in Europe: Implications for international convergence
2005
·
Katherine Schipper
·
European Accounting Review
·
353
Government Accounting: An Assessment of Theory, Purposes and Standards
2003
·
James L. Chan
·
Public Money & Management
·
348
Is fair value accounting information relevant and reliable? Evidence from capital market research
2007
·
Wayne R. Landsman
·
Accounting and Business Research
·
320
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Citation count:
60,170
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